BITUMINOUS ROADWAYS v. COMMISSIONER OF REVENUE

No. 81-573.

324 N.W.2d 799 (1982)

BITUMINOUS ROADWAYS, INC., Relator, v. The COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied September 24, 1982.


Attorney(s) appearing for the Case

Gordon Rosenmeier and Douglas P. Anderson, Little Falls, Robert C. Hoene, St. Paul, for relator.

Warren Spannaus, Atty. Gen., and Thomas K. Overton, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered and decided by the court en banc.


TODD, Justice.

This appeal arises from two orders of the Commissioner of Revenue which assessed to the appellant, Bituminous Roadways, Inc. (BRI), a total of $40,646.90 in additional use tax. Both orders were appealed and were heard together in the Minnesota Tax Court. By order of April 7, 1981, the Tax Court affirmed the assessments made by the Commissioner, subject to certain modifications not relevant to this appeal. BRI commenced this appeal by a petition for...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED


OR

Read it with your Leagle account.
Sign in to continue


Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases